The tariff classification of a men’s knit tank top from India.

N246948 November 20, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0018 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s knit tank top from India. Dear Ms. Orzol: In your letter dated September 30, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style “00CWX4 – UMTK-BALE” is a men’s tank top constructed from 95% cotton, 5% spandex, finely knit jersey fabric. Style “00CWX4 – UMTK-BALE” has oversized armholes, shoulder straps that measure one inch in width, a low round front neckline, a rear neckline that falls below the nape of the neck, contrasting color stitching along the left side seam, a woven fabric label on the lower left front panel, and a straight hemmed bottom. The neckline and armholes are finished with self-fabric capping. The applicable subheading for Style “00CWX4 – UMTK-BALE” will be 6109.10.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: tank tops and other singlets: men’s. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division